EXHIBIT (15)
                Letter from Independent Accountants Regarding
                   Unaudited Interim Financial Information

                     The Boeing Company and Subsidiaries




The Boeing Company
Seattle, Washington

We have made a review, in accordance with standards established by the American
Institute of Certified Public Accountants, of the unaudited interim financial
information of The Boeing Company and subsidiaries (the "Company") for the
three- and six-month periods ended June 30, 2001 and 2000, as indicated in our
report dated July 25, 2001; because we did not perform an audit, we expressed no
opinion on the information.

We are aware that our report referred to above, which is included in your
Quarterly Report on Form 10-Q for the quarter ended June 30, 2001, is
incorporated by reference in Registration Statement Nos. 2-48576, 33-25332, 33-
31434, 33-43854, 33-58798, 33-52773, 333-03191, 333-16363, 333-26867, 333-32461,
333-32491, 333-32499, 333-32567, 333-35324, 333-41920, 333-47450, and 333-54234
of The Boeing Company on Form S-8.

We are also aware that the aforementioned report, pursuant to Rule 436(c) under
the Securities Act of 1933, is not considered a part of any registration
statement prepared or certified by an accountant or a report prepared or
certified by an accountant within the meaning of Sections 7 and 11 of that Act.






August 8, 2001
Seattle, Washington